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of <h1>Detention of Goods Upheld, Penalty Imposed for Documentation Issue</h1> The court upheld the detention of goods and imposition of penalty due to inadequate documentation during transportation. The security deposit paid by the ... - Issues:1. Detention of goods for lack of proper documents during transportation.2. Imposition of penalty for inadequate documentation.3. Justification of security deposit conversion into penalty.Analysis:1. The petitioners, dealers in hill produce, purchased 10,000 empty gunny bags and transported them from Calcutta to Kochi. The lorry carrying the goods was detained at a check-post due to the pro forma invoice not being serially numbered. The Inspector demanded security under section 29A(2), which was paid by the petitioners to release the goods. Subsequently, a penalty was imposed by the Sales Tax Officer based on proper enquiry, and the security amount was adjusted towards the penalty.2. The documentation accompanying the goods was scrutinized, revealing discrepancies in the contentions presented before various authorities. Despite claims of additional documents like a lorry receipt, delivery note, and form 27-B declaration, only the pro forma invoice dated April 28, 1989, was found to be with the driver. The absence of other prescribed documents led to the suspicion of document genuineness, justifying the detention and penalty imposition as per section 29A(2) of the Act.3. The Sales Tax Check-post Inspector highlighted the non-compliance of the pro forma invoice with prescribed form requirements, leading to doubts about the document's authenticity. The lack of proper documentation as mandated by the Kerala General Sales Tax Act justified the collection of a security deposit, which was later converted into a penalty. The authorities' findings were deemed factual, with no legal question arising. Consequently, the petition was dismissed under section 41(3) of the Kerala General Sales Tax Act, upholding the penalty imposition and security deposit justification.In conclusion, the judgment upholds the detention of goods due to inadequate documentation during transportation, the imposition of a penalty for non-compliance with prescribed document requirements, and the conversion of a security deposit into a penalty as justified under the Kerala General Sales Tax Act.
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